Delhi ITAT Condones 168-Day Delay — Ignorance of Assessment Order Under Section 153C Accepted as Sufficient Cause
Case Background
Case: Anil Kumar Prasad Vs CIT (ITAT Delhi)
Assessment Year: 2020-21
Order Date: 26.05.2026
Relevant Provisions: Section 153C read with Section 153A of the Income Tax Act, 1961
Overview of the Dispute
The Delhi Income Tax Appellate Tribunal (ITAT) recently delivered a significant ruling in the matter of Anil Kumar Prasad Vs CIT, condoning a substantial delay of 168 days in filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. The case originated from assessment proceedings conducted under Section 153C read with Section 153A of the Income Tax Act, 1961, pertaining to Assessment Year 2020-21.
The core issue before the Tribunal was whether the CIT(A) was justified in dismissing the assessee's appeal at the threshold — without entering into the merits of the case — purely on account of the delay in filing. The ITAT's ruling in this matter reaffirms a well-established judicial principle: where sufficient cause exists for a procedural delay, a liberal and justice-oriented approach must be adopted rather than a rigid, technical one.
The Assessment and the Delay in Filing
The Assessing Officer (AO), specifically the DCIT, Central Circle-13, New Delhi, passed an assessment order dated 29.02.2024 under Section 153C read with Section 153A of the Income Tax Act, 1961. This order pertained to the assessee's case for Assessment Year 2020-21.
The assessee thereafter approached the CIT(A), Delhi-26, by filing an appeal. However, the appeal was filed with a delay of 168 days beyond the prescribed limitation period. The assessee sought condonation of this delay on the ground that he had no knowledge of the assessment order dated 29.02.2024 passed under Section 153C of the Act, which was the primary reason for the belated filing.
Key Point: The assessee's plea was straightforward — since he had no awareness of the assessment order, the clock for limitation could not practically have started running from the date of the order itself.
CIT(A)'s Order: Summary Dismissal Without Examining Merits
The CIT(A), vide order dated 17.11.2025, dismissed the appeal of the assessee in limine, meaning the appeal was rejected at the very outset without any examination of its substantive merits. The sole basis for this dismissal was the refusal to condone the 168-day delay in filing the appeal.
This approach — of rejecting an appeal in limine on grounds of delay without addressing the underlying cause for the delay or the merits of the case — was precisely what came under scrutiny before the ITAT.